The Influence of Accountability, Participation, and Transparency of Boss Funds on the Financial Performance of Public Elementary Schools in Palembang City

Dela Septiani Putri; Yulia Saftiana; Saadah  Siddik; Kushendar Kushendar

doi:10.31851/jmksp.v8i1.11810

Authors

Dela Septiani Putri Universitas Sriwijaya Palembang, Indonesia
Yulia Saftiana Universitas Sriwijaya Palembang, Indonesia
Saadah Siddik Universitas Sriwijaya Palembang, Indonesia
Kushendar Kushendar Universitas Ma'arif Lampung, Indonesia

DOI:

https://doi.org/10.31851/jmksp.v8i1.11810

Keywords:

Accountability, Financial Performance, Participation, Transparency

Abstract

This study examines and analyzes the effect of accountability, participation, and transparency of boss funds on the financial performance of public elementary schools in Palembang City. The data used are primary data with a population of all public elementary school financial treasurers in the city of Palembang, as many as 251 people; the sampling method uses probability sampling with the sampling technique, namely simple random sampling, so the study uses 72 people as the research sample. The analysis technique used is quantitative with an analytical tool, namely multiple linear regression. The results showed that accountability and transparency of boss funds had a positive and significant effect on the financial performance of elementary schools. In contrast, participation had a negative and insignificant effect on the financial performance of elementary schools.

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